Alleged Offences:
38 alleged offences against the defendant related to his having produced false Audit Reports contrary to section 242 (1) of The Companies Act 1990 by using the name, address and signature of a person who he falsely held out to be a qualified Auditor. These false Audit reports were all for Limited Companies.

19 of these related to producing a false report in purported compliance with the Companies Acts, contrary to Section 242(1) of the Companies Act 1990 and as provided for by Section 240(1)-(b) of the Companies Act 1990.

The remaining19 related to delivering a false report in purported compliance with the Companies Acts, to the Registrar of Companies contrary to Section 242(1) of the Companies Act 1990 and as provided for by Section 240(1)-(b) of the Companies Act 1990.

Outcome:
The defendant was arraigned before Naas Circuit Court on 15 January 2016 where a plea of guilty was entered to five charges on the indictment.

On the 15 March 2016 the defendant was sentenced as follows:

1. On count one for producing a false Audit Report contrary to Section 242(1) of the Companies Act 1990, on which he entered a guilty plea, the defendant was convicted and sentenced to 2 ½ years in custody suspended for a period of two years from 15 March 2016

2. On count two for producing a false Audit Report contrary to Section 242(1) of the Companies Act 1990, on which he entered a guilty plea, the defendant was convicted and sentenced to 2 ½ years in custody suspended for a period of two years from 15 March 2016 .

3. On count three for producing a false Audit Report contrary to Section 242(1) of the Companies Act 1990, on which he entered a guilty plea, the defendant was convicted and sentenced to 2 ½ years in custody suspended for a period of two years from 15 March 2016.

4. On count four for producing a false Audit Report contrary to Section 242(1) of the Companies Act 1990, on which he entered a guilty plea, the defendant was convicted and sentenced to 2 ½ years in custody suspended for a period of two years from 15 March 2016.

5. On count five for producing a false Audit Report contrary to Section 242(1) of the Companies Act 1990, on which he entered a guilty plea, the defendant was convicted and sentenced to 2 ½ years in custody suspended for a period of two years from 15 March 2016.

Having been convicted on indictment of an indictable offence in relation to a company Thomas Clarke is deemed, pursuant to Section 839 of the Companies Act 2014 to be the subject of a disqualification order, the effect of which is that he is disqualified from being appointed or acting as auditor, director or other officer, receiver, liquidator or examiner or being in any way, whether directly or indirectly, concerned with or taking part in the promotion, formation or management of any company or society registered under the Industrial Provident Societies Acts 1893 to 2014 for a period of 5 years commencing from the date of his conviction on 15 March 2016.